TPA - determination of ALP - income should be chargeable under ...

Case Laws Income Tax

November 28, 2014

TPA - determination of ALP - income should be chargeable under the Act, before Chapter X can be applied - the definition of income does not include within its scope capital receipts arising out of capital account transaction unless so specified in Section 2(24) of the Act as income - HC

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TPA - determination of ALP - income should be chargeable under ...

Case Laws Income Tax

November 28, 2014

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